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Die Bilanzarbeiten Einer Großbank

Die Bilanzarbeiten Einer Großbank


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About the Book

Die vorliegende Arbeit soll erstens eine beschreibende Darstellung der buchtechnischen Bilanzarbeiten einer GroBbank bieten. Die Aus- fiihrungen erstrecken sich also lediglich auf das Gebiet der technischen AbschluBtatigkeit. Auf eine Behandlung der zu diesen Arbeiten in einem gewissen Gegensatz stehenden bilanzpolitischen AbschluBarbeiten ist mit Absicht verzichtet worden. Um ihren Zweck zu erreichen, be- obachtet die vorliegende Arbeit zunachst die Entstehung einer einzelnen Niederlassungsbilanz und dann weiterhin den Werdegang der Bilanz des Gesamtinstituts, der in der Depositenkasse beginnt und in der Zentrale abschlieBt. An diese Beschreibungen von Einrichtungen und Verfahren der deutschen GroBbanken schlieBt sich eine Kritik der bestehenden Formen und eine Erorterung iiber mogliche Verbesserungen der Organi- sations- und Buchungsmethoden an. Zweitens ist beabsichtigt, den grundsatzlichen Unterschied zwischen zentralisiertem und dezentralisier- tem System der Bilanzanfertigung klarzustellen. Dabei verstehe ich unter dem zentralisierlen System jene Organisationsform, die grund- satzlich die Niederlassungen von buchtechnischen Bilanzarbeiten ent- lasten will, um sie bei dem obersten Organ des Bilanzinstituts zu vereinen. Das dezentralisierte System hingegen iiberlaBt den Niederlassungen aIle Arbeiten, deren Durchfiihrung diesen untergeordneten Stellen nur mag- lich ist und halt dadurch die Zentrale frei von diesen buchtechnischen Angelegenheiten. Drittens solI der EinfluB der modernen Buchungs- maschinen auf die Bila, nzarbeiten geschildert werden. Eine derartige vergleichende Arbeit kann nur auf einer groBen Materialsammlung aufbauen. Auf mehrfachem Wege versuchte ich, mir dieses Material - soweit es mir aus eigener Anschauung noch nicht gelaufig war - zu verschaffen. Ais erste Vorbereitungsarbeit diente mir die angegebene Literatur.


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Product Details
  • ISBN-13: 9783642485060
  • Publisher: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 61
  • Series Title: Bank- Und Finanzwirtschaftliche Abhandlungen
  • Weight: 159 gr
  • ISBN-10: 3642485065
  • Publisher Date: 01 Jan 1928
  • Edition: 1928 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 156 mm


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